Provisional measure no. 1,991-15, of 10 March 2000.
Changes to legislation of the contributions to Social Security COFINS, for programmes of Social integration and formation of the wealth of the public server-PIS/PASEP and Income tax, and other matters.
The Vice-President of the REPUBLIC, the Office of the President of the REPUBLIC, using the allocation that gives the art. 62 of the Constitution, adopts the following provisional measure, with force of law: Art. 1 the rate of contribution to the Social integration programmes and training of the wealth of the public server-PIS/PASEP, due by the legal entities referred to in §1 of art. 22 of law No. 8212, of 24 July 1991, is reduced to 65 cents per 100 in relation to facts occurring generators from 1 February 1999.
Art. 2 The arts. 3, 4, 5 and 6 of law No. 9718 of November 27, 1998, goes into effect as follows:? Art. 3º .....................................................................................................................................
§ 2º .........................................................................................................................................
II-the reversals of provisions and credit recoveries downloaded as loss, which do not represent new ticket revenue, the positive result of the assessment of the value of equity investments and profits and dividends derived from investments valued at cost of acquisition, which have been switched as revenue;
? paragraph 6 in determining the calculation basis of contributions to the PIS/PASEP and COFINS, the legal entities referred to in §1 of art. 22 of law No. 8212, 1991, in addition to the exclusions and deductions referred to in the preceding paragraph, may exclude or deduct: (I) in the case of commercial banks, investment banks, development banks, economic boxes, credit, financing and investment, mortgage companies, brokers, securities dealers, leasing companies and credit unions: a) expenses incurred on financial intermediation operations;
b) borrowings, expenses for transfer of funds from private institutions;
c) discount on placement of securities;
d) losses on fixed and variable income securities, except with actions;
e) losses with financial assets and goods in hedge operations;
II-in the case of private insurance companies, the value of the compensation for the losses incurred, efetivamante paid, deducted the amounts received as coinsurance and reinsurance, salvage and other reimbursements.
III-in the case of private pension entities, opened and closed, the income earned on investments intended for the payment of retirement benefits, pension, annuity and redemptions;
IV-capitalization companies, income earned on investments intended for the payment of ransom.
§ 7 The exclusions provided for in subparagraphs (III) and (IV) of the preceding subparagraph are restricted to income from financial investments provided by the guarantor assets of technical provisions, limited to the amount of the assets referred to these provisions?.
§ 8 in determining the calculation basis of the contribution to the PIS/PASEP and COFINS may be deducted from the fundraising expenses incurred by legal entities which have as their object the securitization of credits: I-real estate, pursuant to law No. 9514, of 20 November 1997;
II-financial, regulation published by observed National Monetary Council.? (NR)
? Art. 4 contributions to Social Integration programmes and training of the wealth of the public server-PIS/PASEP and COFINS Social security financing caused by the oil refineries will be calculated, respectively, on the basis of the following rates: (I)-three integers and twenty hundredths by 115%, levied on gross revenues arising from sales of automotive gasoline and liquefied petroleum gas-LPG;
II-two integers and eight-tenths by 113%, levied on the gross revenue resulting from the sale of diesel oil;
III-65 cents per 103%, levied on gross revenues arising from the activities? (NR)
? Art. 5 contributions to the programmes of Social integration and formation of the wealth of the public server-PIS/PASEP and COFINS Social Security funding and due by the distributors of alcohol for fuel purposes shall be calculated, respectively, on the basis of the following rates: I-an integer and six tenths for 107%, levied on the gross revenue resulting from the sale of alcohol for fuel purposes even when added to gasoline;
II-65 cents per 103%, levied on gross revenues arising from the activities.
Sole paragraph. In the case of item I of the caput, regarding the sale of alcohol added to gasoline, the calculation basis is the amount resulting from the application of the percentage of mixture, set by law, about the value of the sale.? (NR)
? Art. 6 the provisions of the arts 4 and 5 of this Act applies, too, to processing units and condensate and natural gas and to importers of oil-based fuels? (NR)
Art. 3 §1 of art. 1 of law No. 9701, November 17 1998, goes into effect as follows:? (1) may not deduct any administrative expenditure? (NR)
Art. 4 the provisions of art. 4 of law No. 9718, 1998, in original version, applies only in relation to sales of automotive gasoline, diesel and liquefied petroleum gas-LPG.
Sole paragraph. Sales of diesel oil that occurred from February 1, 1999, the multiplication factor laid down in the sole paragraph of art. 4 of law No. 9718, 1998, in its original version, is reduced from four to three integers and 33 cents.
Art. 5th The processing unit of condensate and natural gas and the importers of oil-derived fuels for gasoline sales, automotive diesel oil and LPG, which they do, are required to charge and collect, in condition of surrogate taxpayer contributions to the PIS/PASEP and COFINS payable by distributors and traders, retailer, observed the same standards applicable to oil refineries.
Art. 6 the social contribution on net profits-CSLL, established by Act No. 7689, of 15 December 1988, will be charged with the additional: I-four percentage points, in relation to facts occurring generators of 1 May 1999 to 31 January 2000;
II-one percentage point, in relation to facts occurring generators from 1 February 2000 to 31 December 2002.
Sole paragraph. The additional referred to in this article shall apply even if the estimated monthly payment provided for in art. 30 of law No. 9430, of 27 December 1996, the legal entities taxed based on a deemed income or arbitrated.
Art. 7 the CSLL rate, due by the legal entities referred to in art. 1st, is reduced to 8% in relation to facts occurring generators from January 1, 1999, without prejudice to the application of the provisions of the previous article.
Art. 8 The legal entities referred to in art. First, they have negative tax base and values added, temporarily, to net income, for the purpose of verification of the calculation basis of CSLL, corresponding to periods of investigation closed until 31 December 1998, may choose to carry, in their active, as credit with the same contribution compensable, the value equivalent to the sum of those 18% plots.
§1 the legal person opt for as provided in this article will not be able to compute the values that formed the basis for the calculation of that credit in determining the calculation basis of CSLL corresponding to any calculation period after 31 December 1998.
§ 2 the compensation of the claim referred to in this article may only be effected with up to 30% of the balance of the remaining INCOME, each period of calculation, after the compensation contemplated in art. 8 of law No. 9718, 1998, not being admitted, in any event, the refund of its value or your compensation with other taxes or contributions, in compliance with the standards issued by the internal revenue service of the Ministry of finance.
(3) the right to compensation referred to in the preceding paragraph shall be limited exclusively to the original value of the claim, not being admitted to adding any value as a restatement or interest.
Art. 9 the withholding tax on income paid credited to affiliate, branch, subsidiary or affiliate of a legal entity domiciled in Brazil, not compensated by virtue of the beneficiary be resident in country framed the provisions of art. 24 of Act No. 9430, 1996, can be compensated with the tax due on the taxable income of the array, or affiliate in Brazil when the results of the subsidiary, branch, subsidiary or related company, containing the said income, are computed in determining the taxable income of the legal entity in Brazil.
Sole paragraph. Apply tax compensation referred to in this article the provisions of art. 26 of law nº 9249, of 26 December 1995.
Art. 10. art. 17 of law No. 9779, of 19 January 1999, goes into effect plus the following paragraphs: paragraph 1 the provisions of this article extends: I-to cases where the Declaration of constitutionality has been handed down by the Supreme Court, in extraordinary appeal;
II. the taxpayer or responsible favored by definitive judgment in tax matters, rendered under any grounds, in any degree of jurisdiction;
III-the sober proceedings until 31 December 1998, except those relating to implementation of the Union's Debt.
(2) payment in the form of the caput of this article shall apply to the exação on the triggering event: I-occurred from the date of publication of the first judgment of the full Court of the Supreme Court, in the case of item I of the previous paragraph;
II-occurred from the date of publication of the judicial decision, in the event of item II of the previous paragraph;
III-achieved by request, in the event of item (III) of the preceding paragraph.
(3) the payment referred to in this article: I-matter in confession intractable debt;
II-constitutes extrajudicial confession, pursuant to arts. 348, 353 and 354 of the code of Civil procedure;
III-can be divided into up to six equal monthly and successive installments,, conquering the first within the same period set out in the chapeau to the payment in full and the other on the last working day of the subsequent months;
IV. with regard to taxes and contributions administered by the internal revenue service, can be made in single quota, until the last working day of the month of July 1999.
§ 4 The installment payments referred to in item (III) of the preceding paragraph shall be accrued interest equivalent to the reference rate of the Special System for settlement and custody SELIC, to federal securities-, accumulated monthly calculated from the expiration month of the first installment to the month preceding the payment and 1% in the month of payment.
§ 5 in the case of item (IV) of paragraph 3, the interest referred to in the preceding paragraph shall be calculated from the month of February 1999.
§ 6 payment under the conditions of this article may be biased, referring only to a particular object in the lawsuit, when this involved more than one object.
paragraph 7 in the case of partial payment, the provisions of sections I and II of §3 reaches only the amounts paid.
§ 8 applies the provisions of this article to the contributions collected by the National Social Security Institute-INSS.? (NR)
Art. 11. Extends the benefit of the exemption from statutory additions, in the art. 17 of law No. 9779, 1999, as amended by the preceding article, the payments made up to the last working day of the month of September 1999, in a single share of liabilities of any nature, by the internal revenue service or the Attorney-General of the National Treasury, enrolled or not in the Union's active debt, since until 31 December 1998 the taxpayer has filed any lawsuit where the request included the disclaimer debit, even if partially and under any plea.
(1) the exemption from statutory additions, in the caput of this article, does not involve fines or punitive and moratorium interest on arrears payable from the month of February 1999.
(2) the request for conversion in the judge made income where there is deposit in order to suspend the enforceability of the credit, or ensure the judgment is tantamount, for the purposes of the enjoyment of the benefit, the payment.
§ 3 the enjoyment of the benefit and the corresponding low of debt involved, assumes the administrative application leader of organ of the internal revenue service or the Attorney-General of the National Treasury responsible for its administration, accompanied by proof of payment or of the request for conversion into income.
§ 4 in the case of paragraph 2, the low of debt involved assumes, in addition to compliance with the provisions of the preceding paragraph, the effective conversion into income the amounts deposited.
§ 5 If the debt is partially solved or installment scheme, shall apply to the benefit provided for in this article only about the consolidated value remaining.
paragraph 6 the provisions of this article shall not refund of amounts paid, or compensation.
§7 judicial executions for the recovery of claims of national Treasury not suspend nor disrupt, in virtue of the provisions of this article.
§ 8 the period provided for in art. 17 of law No. 9779, 1999, is extended to the last working day of the month of February 1999.
§ 9 in relation to contributions collected by the INSS, the period referred to in the previous paragraph is extended to the last working day of the month of April 1999.
Art. 12. Shall be suspended from April 1 until 31 December 1999, the implementation of law No. 9363, of 13 December 1996, which established the assumed credit in the tax on industrialized products-IPI, as reimbursement of contributions to the PIS/PASEP and COFINS Social Security, levied on the value of raw materials, intermediate products and packaging materials used in the manufacture of products intended for export.
Art. 13. The contribution to the PIS/PASEP will be determined based on the payroll, at a rate of 1% for the following entities: I-temples of any cult;
III-educational institutions and social services referred to in art. 12 of law No. 9532, of 10 December 1997;
IV-philanthropic character, institutions, cultural, scientific and recreational associations, referred to in art. 15 of law No. 9532 of 1997;
V-trade unions, federations and confederations;
VI-social services, created or authorized by law;
VII-supervisory councils of regulated professions;
VIII-private foundations and public foundations established or maintained by the Government;
IX-condominiums homeowners or commercial; and X-the Organization of Brazilian cooperatives-OCB and State organizations of cooperatives provided for in art. 105 and its paragraph 1 of law No. 5764, of 16 December 1971.
Art. 14. In relation to facts occurring generators from 1 February 1999, are exempt from COFINS revenues: I-of the resources received by way of transfer from the general budget of the Union, the States, the Federal District and the Municipalities, public companies and joint stock companies;
II-the export of goods to foreign countries;
III-the services provided the person or entity resident or domiciled abroad, which represents foreign ticket;
IV-the supply of goods or services for consumption or use in vessels and aircraft in international traffic, when payment is effected in convertible currency;
V-international transport of cargo or passengers;
I saw by Brazilian shipyards received in construction activities, maintenance, modernisation, conversion and repair of ships registered in the Special Register pre-registered or Brazilian-REB, established by law No. 9432, of 8 January 1997;
VII-goods transported freight between the Country and the outside world, by vessels registered in REB, contemplated in art. 11 of law No. 9432, 1997;
VIII-of sales by the producer-seller to commercial export companies pursuant to Decree-Law No. 1248, of 29 November 1972, and subsequent amendments, provided for the specific purpose of export to the outside;
IX-of sales, with specific purpose of export to the outside, the exporting companies registered in the Ministry of foreign trade of the Ministry of development, industry and foreign trade;
X-concerning the activities of the entities mentioned in art. 13. paragraph 1 Are exempt from PIS/PASEP contributions to the revenue referred to in items (I) to (IX) of the chapeau.
(2) The exemptions provided for in the caput and the preceding paragraph does not reach sales revenue: I-the company established in the free zone of Manaus, in the Western Amazon or free trade area;
II-the company established in export processing zone;
III-industrial plant for industrialization of products intended for export, under art. 3 of law No. 8402, of 8 January 1992.
Art. 15. Cooperatives may, subject to the provisions of arts. 2 and 3 of law No. 9718 of November 27, 1998, exclude from the calculation basis of COFINS and PIS/PASEP: I-the values passed on to members, arising from the commercialization of product they delivered to the cooperative;
II-the revenue from sale of goods and merchandise to members;
III-revenue arising from the rendering, the Associates, specialized services, apply in rural activity, relating to technical assistance, rural extension, training and the like;
IV-revenue arising from the processing, storage and associated production industrialization;
V-financial revenues arising from transfer of rural loans contracted with financial institutions, to the extent these burdens.
(1) for the purposes of the provisions of item II, the exclusion will reach only the revenues derived from the sale of goods and goods linked directly to economic activity developed by the associated and cooperative object.
(2) in respect of the operations referred to in items (I) to (V) of the chapeau: I-a contribution to the PIS/PASEP will be determined, also, in accordance with the provisions of art. 13;
II-prominently will be counted, by the cooperative, and proven by skilled and reputable documentation, with the associated ID, the value of the operation, the kind of good or goods and quantities sold.
Art. 16. Cooperative societies to carry out transfer of values the legal person associated with, in the case provided for in subsection (I) of the preceding article, shall observe the provisions of art. 66 of law No. 9430, 1996.
Art. 17. Apply to charities and charities for social assistance, for the purpose of payment of the contribution to the PIS/PASEP in the form of art. 13 and enjoyment of exemption of COFINS, the provisions of art. 55 of law No. 8212, of 24 July 1991.
Art. 18. payment of contribution to the PIS/PASEP and COFINS should be made until the last working day of the first fortnight of the month subsequent to the occurrence of the facts generators.
Art. 19. art. 2 of law No. 9715, 1998, goes into effect with the following paragraph 6:? The paragraph 6 national treasure will contribute to retention PIS/PASEP, due on the value of transfers contemplated in subsection III.? (NR)
Art. 20. Legal entities subject to the taxation scheme based on deemed income can only adopt the scheme, for the purposes of the rate of contribution to the PIS/PASEP and COFINS, adopt the same criterion in relation to the income tax of legal persons and the CSLL.
Art. 21. The profits, income and capital gains earned abroad are subject to the incidence of CSLL, observed the standards of universal taxation that treat the arts. 25 to 27 of law No. 9249, of 26 December 1995, arts. 15 to 17 of the Act No. 9430, 1996, and the art. 1 of law No. 9532 of 1997.
Sole paragraph. The balance of income tax paid abroad that exceed the compensatable value with the income tax due in Brazil, can be compensated with the CSLL payable by virtue of the addition to its calculation basis, profits from abroad, up to the limit increased as a result of this addition.
Art. 22. Applies to negative tax base CSLL pursuant to arts. 32 and 33 of Decree-Law No. 2341, of 29 June 1987.
Art. 23. Will be added to the net income, for the purpose of determining the profit of the farm, the portion of: I-has been compensated, to COFINS under art. 8 of law No. 9718, 1998, with the CSSL;
II-CSLL due, after the compensation referred to in the previous paragraph.
Art. 24. The capital gain arising from the sale of assets or rights and liquidation or redemption of investments, owned by natural person, acquired in any capacity, in foreign currency, shall be established in accordance with the provisions of this article, kept the other norms of the legislation in force.
(1) the provisions of this article, including the foreign currency kept in species.
(2) in the event of the transfer of foreign currency held in kind, tax will be calculated in the Declaration.
(3) the basis for calculation of the tax is the positive difference in real, between the value of the sale, liquidation or redemption and the acquisition cost of the asset or right, foreign currency kept in species or original value financial application.
paragraph 4 for the purposes of the provisions of this article, the value of sale, liquidation or redemption, when expressed in foreign currency, shall correspond to the quantity converted into United States dollar and then for real, using the value of the dollar for purchase, disclosed by the Central Bank of Brazil to the date of disposal, liquidation or redemption or, in the case of fixed-term or operation on the date of the receipt of each parcel.
§ 5 in the case of acquisition or application by a resident in the country, with income earned originally in foreign currency, the tax calculation base is the positive difference, in United States dollars, between the value of the sale, liquidation or redemption and the cost of purchase of the goods or the right, converted to Real using the value of the dollar to purchase issued by the Central Bank of Brazil for the date of alienation , settlement or redemption, or, in the case of fixed-term or operation, on the date of the receipt of each parcel.
paragraph 6 does not affect the income tax on the gain realized on the disposal, liquidation or redemption: I-assets located overseas or representative of rights abroad, also of financial investments, acquired in any capacity, in the condition of non-resident;
II-foreign currency kept in species, whose total disposals, in the calendar year, is equal to or less than the equivalent of $ 5000 from the United States.
paragraph 7 for the purposes of calculation of capital gain referred to in this article may be used average prices of the dollar, in the form established by the internal revenue service.
Art. 25. The value received from a legal entity under public law by way of housing benefits, no member of the beneficiary's remuneration, replacing the right to use property, it is considered as of the same nature of this right, not subject to u.s. income tax at source or in the Declaration.
Art. 26. The basis for the calculation of income tax at source incident on reinsurance premiums ceded abroad is 8% of the amount paid, credited, delivered, or shipped.
Art. 27. Diplomatic missions and consular offices of permanent character, the permanent representations of international organs that Brazil join can, upon request, be compensated of IPI value on product purchased on the domestic market, intended for the maintenance, expansion or renovation of buildings of its use.
(1) in the case of diplomatic mission and consular Division, the provisions of this article shall apply only in the hypothesis in which the legislation of your country dispense, in relation to taxes imposed on the added value or retail sale, as appropriate, reciprocal treatment for missions or Brazilian offices, on a permanent basis in its territory.
§ 2 the compensation referred to in this article shall be made according to standards set by the internal revenue service.
Art. 28. Is responsible for the retention and by collecting taxes and contributions, resulting from investments in mutual funds, the legal person brokering resources, along with customers, to make those investments in funds managed by another legal person.
§1 the legal person mediator should remain resource registration and control system in magnetic media, which permits the identification of each client and the elements necessary for the calculation of taxes and contributions for him.
(2) the provisions of this article only applies to brokerage arrangements of resources governed by norms of the National Monetary Council.
Art. 29. The tax regime contemplated in art. 81 of law No. 8981, of 20 January 1995, foreign investors, individuals or legal entities, resident or domiciled abroad, which perform transactions on a future settlement referenced in agricultural products, futures and stock exchanges.
(1) the provisions of this article shall not apply to foreign investment from that country tribute to income or a tribute at a rate lower than 20%, which will be subject to the same rules laid down for the resident or domiciled in the country.
§ 2 Is responsible for the length of the tax liabilities arising out of the operations provided for in this article the Futures Exchange and goods in charge of the registration of the foreign investment in the country.
Art. 30. From January 1, 2000, monetary variations of credit rights and obligations of the taxpayer, according to the exchange rate, will be considered, for the purposes of determining the basis for the calculation of income tax, social contribution on net income, the contribution for PIS/PASEP and COFINS, the determination of the profits of exploitation When the liquidation of the corresponding operation.
§ 1 the option of a legal entity may be considered monetary variations in determining the calculation basis of all taxes and contributions referred to in the caput of this article, in accordance with the accrual basis.
(2) the option provided for in the first subparagraph shall apply to the entire calendar year.
§ 3 In case of a change in the criteria and recognition of monetary variations, in subsequent calendar years, for the purpose of determining the basis for the calculation of taxes, contributions will be subject to rules issued by the internal revenue service.
Art. 31. In determining the calculation basis of the contribution to the PIS/PASEP and COFINS may be deleted the portion of financial income arising from monetary variation credit rights and obligations of the taxpayer, according to the exchange rate, subject to taxation, according to the regime of competence relating to periods in the calendar year of 1999, the surplus value of the monetary variation effectively held , although the matching operation has already been settled.
Sole paragraph. The provisions of this article shall apply to the determination of the basis for the calculation of income tax and social contribution on net income payable by legal entities subject to the taxation scheme based on deemed income or arbitrated.
Art. 32. Is extended until 31 May 2000, the deadline of which deals with the art. 4 of law No. 8,248, of 23 October 1991.
Art. 33. Get convalidados the arts 1, 2, 6 and 12 of Decree-Law No. 1593, of 21 December 1977, amended by law No. 9822, 23 August 1999, with the following changes:? Art. 1º the manufacture of cigarettes 2402.20.00 code from the Incidence of tax on industrialized products-TIPI, approved by Decree No. 2092, of 10 December 1996, will be exercised exclusively by the companies that, with appropriate industrial establishments remain special record on the internal revenue service of the Ministry of finance.
§ 1 The company cigarette manufacturers will still have to be in the form of society and with the minimum capital established by the Secretary of Federal revenue.
(2) the granting of the registration will be special for industrial plant and will also, in the event of production, subject to the installation of automatic counters of the quantity produced and on the terms and conditions to be established by the internal revenue service, attesting the fiscal regularity by: I-the legal person applicant or holder of the registration;
II-of its partners, individuals, directors, managers, administrators and attorneys;
III-of legal persons of the legal entity controller referred to in item (I) as well as their respective directors, managers, administrators and attorneys.
(3) the provisions of this article shall apply also to imports of cigarettes, except when intended for sale in France, the country store.
§ 4 the special registration is granted by authority designated by Secretary of Federal revenue.
paragraph 5 of the Act to refuse an application for special registration appeal to the Secretary of Federal Revenue, within 30 days, counting from the date that the taxpayer taking the rejection, being the final decision on the administrative level.
§ 6 the special registration may also be required of French industrialized or import other products, to be specified through the Secretary of Federal Revenue Act?. (NR)
? Art. 2 the special registration can be cancelled at any time by the licensor, if, after their grant, occur of the following facts: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..... § 2 in the case referred to in items I and II of the caput of this article, the company intimidated to regularize their tax situation or to submit clarifications and appropriate evidence within 10 days.
§ 3 the licensor registry authority shall decide on the origin of the clarifications and the evidence presented, issuing declaratory Act canceling the special registration, in the case of rejection or lack of regularization of the fiscal situation, acknowledging his decision to the company.
paragraph 4 shall also be issued declaratory Act unregistering especially if upon expiry of the period referred to in paragraph 2 without any manifestation of the interested party.
§ 5 of the Act that unregister especially appeal to the Secretary of Federal Revenue, without suspensive effect, within thirty days from the date of its publication, and final decision on the administrative level.
§ 6 the cancellation of authorisation or its absence implies, without prejudice to the requirement of taxes and contributions payable and the imposition of penalties on tax legislation and criminal law, seizure of the stock of raw materials, work in progress, finished products and packaging materials, within the establishment.
§ 7 the stock impounded in the form of the preceding paragraph may be released if, within 90 days, counted of the date of cancellation or of the lack of special registration, is established or granted registration, respectively.
§ 8 shall be destroyed in accordance with the provisions of art. 14 of this decree-law, the seized products that have not been released, in accordance with the preceding paragraph. (NR)
? Art. 6a. ...............................................................................................................................
Sole paragraph. In the case of national product, the package will contain, Furthermore, barcode, the standard established by the internal revenue service, and shall contain, at a minimum, brand information and the type of packing? (NR)
? Art. 12. Cigarettes intended for export may not be sold or exposed for sale in the country, being the manufacturer required to print, typographically, or label on the packaging of each pack or 20 units as well as in the packages and other wrappers containing, in visible characters, the number of the national register of the legal entity-CNPJ.
§ 1 the presentation of cigarettes intended for the countries of South America and Central America, including the Caribbean, must contain, without prejudice to the requirement that it is the caput, the expression? Only for export-prohibited the sale in Brazil?, admitted its replacement for saying exact correspondence with in another language.
(2) the provisions of the preceding paragraph also apply to packagings intended to sell for consumption or resale in vessels or aircraft in international traffic, including through ship's chandler.
(3) the provisions concerning the labelling or marking of products provided for in arts. 43, 44 and 46, caput, of law No. 4502, 30 November 1964, with changes of art. 1 of Decree-Law No. 1118, 10 August 1970, and of art. 1 of law No. 6137, November 7, 1974 in art. 1 of law No. 4557, of 10 December 1964, with changes of art. 2 of law No. 6137, in 1974, and in art. 6a of this decree-law shall not apply to cigarettes intended for export.
§ 4 the provisions of this article shall not preclude the requirements regarding the control seal? (NR)
Art. 34. art. 4 of law No. 7,798, of 10 July 1989, goes into effect as follows:? Art. 4 products subject to schemes contemplated in this law shall pay the tax once only, subject to the provisions of § 1: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... § 1 when industrialization der, the tax will be due on output of the product: I-establishing the industrialize; and II-establishment now applies, whether industrial or equated with industrial, that you can credit if the tax levied in accordance with the previous paragraph.
§ 2 in case of industrialization, the now applies jointly with the industrial establishment responds by fulfilling the main obligation and legal additions.
(3) Subject to the payment of tax, provided that the responsible retail store wholesaler to own or keep products unattended evidentiary documentation of their origin, or their der output? (NR).
Art. 35. § 3 of art. 1 of law No. 9532, of 10 December 1997, as amended by law No. 9959, 27 January 2000, shall take effect as follows: paragraph 3 will not be dedudíveis in the determination of taxable income and the calculation basis of the Social contribution on net income interest on the loans, paid or credited the subsidiary or affiliate regardless of the place of his residence, on value equivalent to the profits not provided by subsidiaries, domiciled abroad? (NR).
Art. 36. In the case of sale the company comercial exportadora, with the specific purpose of export, the establishment of industrial products falling within subheading 2402.20.00 reserve IPI table-TIPI jointly and severally with the company responds comercial exportadora for payment of taxes, contributions and their legal Extras, payable as a result of non-completion of the export.
Sole paragraph. The provisions of the main clause also applies to products intended for use or consumption in vessels or aircraft in international traffic, including through ship ´ 's chandler.
Art. 37. The industrial establishments of products classified in headings 2202 and 2203 of the TIPI are subject to equipment installation flow and conductivity Analyzer mediators, also of apparatus for the control, registration and recording of measured quantitative, in the manner, conditions and deadlines set by the internal revenue service.
(1) the internal revenue service can:
I-accredit by Covenant, specialized governmental agencies and national organizations representing the manufacturers of beverages, which will be responsible for hiring, supervision and approval of installation, calibration services, maintenance and repair of equipment;
II-waive the installation of equipment provided for in this article, due to production limits or billing that fix.
§ 2 in the case of failure of any of the equipment referred to in this article, the taxpayer must report the occurrence to the unity of the internal revenue service having jurisdiction over your domicile tax, within 24 hours, and keep track of the volume of production while continue the disruption.
Art. 38. The industrial plant of the drinks subject to taxation by the IPI scheme that treats the law nº 7798, 1989 must present, on magnetic media, within the time limits, models and conditions laid down by the internal revenue service: I-table summary of the records of the flow meter and conductivity Analyzer, from the date of entry into operation of the equipment;
II-statement of the determination of the IPI.
Art. 39. Every calculation of tax, fines may be imposed as follows: (I)-50% of the commercial value of the goods produced, not less than 10,000 .00 R$ (10000): a) If, from the tenth day subsequent to deadline for the entry into operation of the system, the equipment referred to in art. 37 have not been installed on the grounds of preventing created by the taxpayer; and (b)) if the taxpayer fails to comply with any of the conditions referred to in paragraph 2 of art. 37;
II-worth 10,000 .00 R$ (10000), decumprimento to article before.
Art. 40. Are the industrial commercial establishments establishment wholesalers who purchase of foreign origin products importing establishments classified in headings 3303 to 3307 of the TIPI.
Art. 41. The internal revenue service may establish ancillary obligations for legal entities opt for Integrated System of payment of taxes and contributions of micro-enterprises and small enterprises-Simple, since by law No. 9317, from 1996, which carry out transactions involving the import of foreign products.
Art. 42. The maximum reduction of the adjusted net income, as provided for in art. 16 of law No. 9065, of 20 June 1995, does not apply to the result arising from the exploitation of rural activity, regarding the compensation of negative tax base CSLL.
Art. 43. Are reduced to zero rates of contribution to the PIS/PASEP and COFINS on the gross revenue from the sale of: (I)-automotive gasoline, diesel and LPG, earned by distributors and retail merchants;
II-alcohol fuel purposes, earned by traders retailers.
Sole paragraph. The provisions of this article apply to chances of selling imported goods, which are subject to the provisions of art. 6th 9718, 1998, with the assigned essay by art. 2 of this provisional measure.
Art. 44. The companies manufacturers and importers of vehicles classified in heading 8432, 8433, 8701, 8703, and 8711, and subheadings 8704.2 and 8704.3, the TIPI for sales that they do, are required to charge and collect, in condition of substitutes, the taxpayer contribution to the PIS/PASEP and COFINS payable by traders retailers.
Sole paragraph. In the case of this article, the contributions shall be calculated on the selling price of the legal entity.
Art. 45. Are convalidados the acts performed on the basis of provisional measure no. 1,991-14, of 11 February 2000.
Art. 46. This provisional measure shall enter into force on the date of its publication, effect: I-from April 1, 2000, relating to amendment of art. 12 of Decree-Law No. 1593, of 1977, and the provisions of art. 34 of this provisional measure;
II-as regards new wording of arts. 4 to 6 of law No. 9718, of 1998, and to art. 43 of this provisional measure, in relation to facts occurring generators from July 1, 2000, the date on which cease the effects of standards in the arts. 4 to 6 of law No. 9718, 1998, in his original essay, and the arts. 4 and 5 of this provisional measure.
Art. 47. Are hereby repealed: (I)-from September 28 1999, item II of art. 2 of law No. 9715, of 25 November 1998;
II-from 30 June 1999: a) the sections I and III of art. 6 of complementary law No. 70, of 30 December 1991;
b) art. 7 of complementary law No. 70 of 1991, and the complementary law nº 85, of 15 February 1996;
c) art. 5 of law No. 7714, of 29 December 1988, and law No. 9004, of 16 March 1995;
d) § 3 of art. 11 of law No. 9432, of 8 January 1997;
and) art. 9 of law No. 9493, of 10 September 1997;
f) sub-item (II) and paragraph 2 of art. 1 of law No. 9701, of 17 November 1998;
g) paragraph 4 of art. 2 and art. 4 of law No. 9715, of 25 November 1998; and h) art. 14 of law No. 9779, of 19 January 1999;
III-from January 1, 2000, §§ 1 to 4 of art. 8 of law No. 9718 of November 27, 1998;
IV-from the date of publication of this provisional measure, title XI and? the? of item XII of the art. 9 of law No. 9317, of 5 December 1996.
Brasília, 10 March 2000; 179 of independence and 112 of the Republic.
Marco antÔnio de oliveira maciel Amaury William Marcus Vinícius Pratini de Moraes Bier Waldeck Ornélas